Rewrite Advisory Panel disestablished

The Rewrite Advisory panel was disestablished by the Minister of Revenue in late 2014. See the Minister's announcement on 2 December 2014 for more information.

Inland Revenue will still consider any unintended legislative change issues as part of its remedial work programme. You can continue to submit these on the Rewrite Advisory Panel website.

The content from this site and submitting of unintended legislative change issues will move to taxpolicy.ird.govt.nz in early 2016.

Analysis

The Secretariat will refer appropriate issues to Inland Revenue's Office of the Chief Tax Counsel for analysis.

Analysis by Inland Revenue will involve researching the provision affected, both in its pre and post rewrite form, identifying the interpretation of the corresponding provision prior to the rewrite and establishing a view as to whether or not there has been a change in the law.

Inland Revenue officials will also highlight their preferred means of resolving the matter.